2018 (10) TMI 903 - HC - Service Tax

Whether in the facts and circumstances of the case and in law was the Tribunal right in holding that the services rendered by the Assessee amounted to export of service? Held that - The Revenue is unable to point out any distinction in the facts and in law in this case from that in the decision of this Court in SGS India Pvt.Ltd. 2014 (5) TMI 105 - BOMBAY HIGH COURT - there is no reason to interfere in this Appeal - appeal dismissed.

Summary

The High Court of Bombay dismissed an appeal challenging a Customs, Excise and Service Tax Appellate Tribunal order regarding export of services, citing a previous decision and finding no reason to interfere. The appeal was dismissed with no costs.